Preheat oven to 350* Cover a baking sheet with parchment paper.
Combine the flour, baking powder and sugar in a large mixing bowl.
Add the 5 tablespoon slices of butter press with a fork or dough blender until it becomes a crumbled mixture.
Mix in the poppy seeds, lemon extract, and milk. The mixture should become cookie dough like. If dry, add milk 1 Tablespoon at a time until it begins to form.
Drop a generous spoonful of dough onto the baking sheet.
Bake for 15-20 minutes or until lightly golden brown. Let cool for 10 minutes.
In a bowl, combine the powdered sugar, 1 tablespoon of milk, and lemon extract until a smooth consistency. Drizzle over the biscuits once cooled.
Serve.